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    <title>Insertion of new section 35FF – Central Excise Act - Interest on delayed refund of amount deposited under the proviso to section 35F.</title>
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    <description>A statutory provision requires payment of interest at the prescribed statutory rate where an appellant&#039;s deposited amount must be refunded following an appellate authority&#039;s order but is not refunded within the prescribed post-communication period; interest accrues from expiry of that period until refund, subject to an exception when the appellate order&#039;s operation is stayed by a superior court or tribunal.</description>
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      <description>A statutory provision requires payment of interest at the prescribed statutory rate where an appellant&#039;s deposited amount must be refunded following an appellate authority&#039;s order but is not refunded within the prescribed post-communication period; interest accrues from expiry of that period until refund, subject to an exception when the appellate order&#039;s operation is stayed by a superior court or tribunal.</description>
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